{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-30/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-30/paragraph-9.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/30/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) In Part 2 of that Schedule (duty to keep and preserve records), paragraph 4 is amended as follows.\n(2) Before sub-paragraph (1) insert—\n“(A1) This paragraph applies where a transaction is not notifiable, unless the transaction is a transaction treated as taking place under a provision listed in section 79(2)(a) to (d).”\n(3) In sub-paragraph (1)—\n(a) for “A purchaser who may be required to give a self-certificate” substitute “ The purchaser ”, and\n(b) in paragraph (a), for “to deliver a correct and complete certificate” substitute “ to demonstrate that the transaction is not notifiable ”.\n(4) In sub-paragraph (2), omit the words from “and” to the end.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/30/paragraph/9",
    "retrieved_at": "2026-10-29T09:12:06.707101+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}